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Anonymous
Anonymous asked in 教育與參考其他:教育 · 2 decades ago

應收票據不必提壞帳嗎?

如題,到底應收票據要不要提壞帳?????

可是翻一翻課本,只有應收帳才有提呆帳,應收票據不提嗎!

要提的話,要哪麼提?

Update:

哇!!!!!!!!!!!!!!!!!!!!!!!真的有在提喔!

可是票據不是很快就會到期了,那是還有多久到期的才要提捏!

Update 2:

上面那個補充問題,我是問”一般”還有多久到期才要提啦,因為大大上一次回我的那個問題,好像覺得收不回就提了,不是看多久到期  >_<  

2 Answers

Rating
  • julia
    Lv 5
    2 decades ago
    Favorite Answer

    阿弟真的有提啦

    表 18 中央健康保險局資產負債表

    中華民國九十一年底 單位:新台幣元,%  

    資 產 Assets

    名 稱Content

    資產assets

    流動資產current assets

    現金cash

    庫存現金cash on hand

    銀行存款cash in banks

    可轉讓定期存單negotiable certificates of deposit

    匯撥中現金cash in remittance

    零用及週轉金imprest(petty)cash

    短期投資short-term investments

    有價證券marketable securities

    買入承兌匯票bankers' acceptances purchased

    買入商業本票commercial paper purchased

    其他短期投資other short-term investments

    備抵短期投資跌價損失allowance for reduction of short-term investments

    應收款項receivables

    應收票據notes receivable

    備抵呆帳-應收票據allowance for uncollectible accounts-notes receivable

    應收帳款accounts receivable

    備抵呆帳-應收帳款allowance for uncollectible accounts-accounts receivable

    應收收益earned revenue receivable

    應收利息interest receivable

    應收保費premiums receivable

    備抵呆帳-應收保費allowance for uncollectible accounts-premiums receivable

    託辦往來due from representative organizations

    其他應收款other receivables

    備抵呆帳-其他各項應收款allowance for uncollectible accounts-other receivables

    存貨inventories

    商(藥)品存貨merchandise(medicament)inventory

    訂購材料prepayments for materials

    預付款項prepayments

    用品盤存office supplies

    預付費用prepaid expenses

    預付利息prepaid interest

    預付稅款prepaid taxes

    其他預付款other payments

    短期墊款temporary payments for others

    短期墊款temporary payments for others

    備註:本表為審定後資產負債表。

    2005-05-06 14:18:32 補充:

    一般會提呆帳時間點會是在年底調整時,主要是為了配會權責的問題,本來應今年收到的款還沒收到,預期可能發生呆帳才會提列。

    企業會根據以往的經驗提列呆帳,要提多少並不是每個企業都一樣,這樣子你了解了吧

    2005-05-06 14:21:20 補充:

    之前那一題是題目告知的條件,不是我個人愛提呆帳,全是題目講的,跟本人一點關係也沒有,本人只是照題做分錄,題目說可能收不回來,就要用呆帳提列,根本收不回來,就要當其他損失提列。

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  • Anonymous
    6 years ago

    到下面的網址看看吧

    ▶▶http://*****

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